{"id":2297,"date":"2016-11-16T15:03:36","date_gmt":"2016-11-16T14:03:36","guid":{"rendered":"https:\/\/www.fer.ch\/fr\/?page_id=2297"},"modified":"2016-12-21T13:02:02","modified_gmt":"2016-12-21T12:02:02","slug":"principes","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/","title":{"rendered":"Principes"},"content":{"rendered":"<p>[vc_row css=&nbsp;&raquo;.vc_custom_1479305020584{padding-top: 100px !important;padding-bottom: 100px !important;}&nbsp;&raquo;][vc_column width=&nbsp;&raquo;2\/3&Prime;][vc_column_text]<\/p>\n<h1>Principes des Swiss GAAP RPC<\/h1>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<p class=\"lead\">Des questions ouvertes en mati\u00e8re de pr\u00e9sentation des comptes selon les Swiss GAAP RPC seront r\u00e9solues dans le sens du cadre conceptuel.<\/p>\n<p>Le cadre conceptuel se compose notamment des \u00e9l\u00e9ments suivants: but et contenu, objectif des \u00e9tats financiers, bases des \u00e9tats financiers, concepts d\u2019\u00e9valuation autoris\u00e9s et exigences qualitatives. En outre, le cadre conceptuel d\u00e9crit les principes des Swiss GAAP RPC et explicite les liens avec le droit fiscal.<\/p>\n<p>Les r\u00e8gles des nouvelles recommandations l\u2019emportent sur celles des anciennes recommandations.[\/vc_column_text][vc_column_text]La pr\u00e9sentation des comptes selon les Swiss GAAP RPC est d\u00e9velopp\u00e9e selon un concept<br \/>\nqui comprend les principes suivants:<\/p>\n<ul>\n<li>encouragement d\u2019une pr\u00e9sentation des comptes cr\u00e9dible;<\/li>\n<li>principe de l\u2019image fid\u00e8le (True &amp; Fair View) en tant que fondement;<\/li>\n<li>recommandations orient\u00e9es sur des principes avec un cadre conceptuel d\u2019application g\u00e9n\u00e9rale;<\/li>\n<li>octroi de possibilit\u00e9s de choix; publication des m\u00e9thodes retenues;<\/li>\n<li>cr\u00e9ation de conditions favorables en vue d\u2019un passage \u00e9ventuel aux normes internationales.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&nbsp;&raquo;1\/3&Prime;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row css=&nbsp;&raquo;.vc_custom_1479305020584{padding-top: 100px !important;padding-bottom: 100px !important;}&nbsp;&raquo;][vc_column width=&nbsp;&raquo;2\/3&Prime;][vc_column_text] Principes des Swiss GAAP RPC [\/vc_column_text][vc_column_text] Des questions ouvertes en mati\u00e8re de pr\u00e9sentation des comptes selon les Swiss GAAP RPC seront r\u00e9solues dans le sens du cadre conceptuel. Le cadre conceptuel se compose notamment des \u00e9l\u00e9ments suivants: but et contenu, objectif des \u00e9tats financiers, bases des \u00e9tats financiers, &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":997,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Principes - Swiss GAAP FER<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principes - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"[vc_row css=&nbsp;&raquo;.vc_custom_1479305020584{padding-top: 100px !important;padding-bottom: 100px !important;}&nbsp;&raquo;][vc_column width=&nbsp;&raquo;2\/3&Prime;][vc_column_text] Principes des Swiss GAAP RPC [\/vc_column_text][vc_column_text] Des questions ouvertes en mati\u00e8re de pr\u00e9sentation des comptes selon les Swiss GAAP RPC seront r\u00e9solues dans le sens du cadre conceptuel. Le cadre conceptuel se compose notamment des \u00e9l\u00e9ments suivants: but et contenu, objectif des \u00e9tats financiers, bases des \u00e9tats financiers, &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/\" \/>\n<meta property=\"og:site_name\" content=\"Swiss GAAP FER\" \/>\n<meta property=\"article:modified_time\" content=\"2016-12-21T12:02:02+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.fer.ch\/#website\",\"url\":\"https:\/\/www.fer.ch\/\",\"name\":\"Swiss GAAP FER\",\"description\":\"Fondation pour les recommandations relatives \u00e0 la pr\u00e9sentation des comptes (Swiss GAAP RPC)\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.fer.ch\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/#webpage\",\"url\":\"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/\",\"name\":\"Principes - Swiss GAAP FER\",\"isPartOf\":{\"@id\":\"https:\/\/www.fer.ch\/#website\"},\"datePublished\":\"2016-11-16T14:03:36+00:00\",\"dateModified\":\"2016-12-21T12:02:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.fer.ch\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le concept\",\"item\":\"https:\/\/www.fer.ch\/fr\/le-concept\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Principes\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Principes - Swiss GAAP FER","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/","og_locale":"fr_FR","og_type":"article","og_title":"Principes - Swiss GAAP FER","og_description":"[vc_row css=&nbsp;&raquo;.vc_custom_1479305020584{padding-top: 100px !important;padding-bottom: 100px !important;}&nbsp;&raquo;][vc_column width=&nbsp;&raquo;2\/3&Prime;][vc_column_text] Principes des Swiss GAAP RPC [\/vc_column_text][vc_column_text] Des questions ouvertes en mati\u00e8re de pr\u00e9sentation des comptes selon les Swiss GAAP RPC seront r\u00e9solues dans le sens du cadre conceptuel. Le cadre conceptuel se compose notamment des \u00e9l\u00e9ments suivants: but et contenu, objectif des \u00e9tats financiers, bases des \u00e9tats financiers, &hellip;","og_url":"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/","og_site_name":"Swiss GAAP FER","article_modified_time":"2016-12-21T12:02:02+00:00","twitter_card":"summary","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/www.fer.ch\/#website","url":"https:\/\/www.fer.ch\/","name":"Swiss GAAP FER","description":"Fondation pour les recommandations relatives \u00e0 la pr\u00e9sentation des comptes (Swiss GAAP RPC)","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fer.ch\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/#webpage","url":"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/","name":"Principes - Swiss GAAP FER","isPartOf":{"@id":"https:\/\/www.fer.ch\/#website"},"datePublished":"2016-11-16T14:03:36+00:00","dateModified":"2016-12-21T12:02:02+00:00","breadcrumb":{"@id":"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fer.ch\/fr\/le-concept\/principes\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.fer.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Le concept","item":"https:\/\/www.fer.ch\/fr\/le-concept\/"},{"@type":"ListItem","position":3,"name":"Principes"}]}]}},"acf":[],"_links":{"self":[{"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages\/2297"}],"collection":[{"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/comments?post=2297"}],"version-history":[{"count":4,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages\/2297\/revisions"}],"predecessor-version":[{"id":3315,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages\/2297\/revisions\/3315"}],"up":[{"embeddable":true,"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/pages\/997"}],"wp:attachment":[{"href":"https:\/\/www.fer.ch\/fr\/wp-json\/wp\/v2\/media?parent=2297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}